{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.15","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.15","heading":"EVIDENCE IN SUIT.","body":"In any suit brought to enforce the collection of tax owed by the holder of a permit authorizing the importation of liquor into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of:\n(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and\n(2) compliance by the commission with the provisions of this code relating to the computation and levy of the tax.\nActs 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977.","path":["ALCOHOLIC BEVERAGE CODE","TITLE 5. TAXATION","CHAPTER 201. LIQUOR TAXES","SUBCHAPTER A. TAX ON LIQUOR"],"source_url":"https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm#201.15","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"eb57715427c1aa5154c6ad364e566fcb5f78b769a1b12506b8f172c959954137","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.14","next":"us-tx/tex.-alcoholic-beverage-code-201.16"},"notice":"GroundRules: Original legal text. Not legal advice."}